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2016 (12) TMI 195 - CESTAT CHENNAILiability of duty - section 28 of the Customs Act, 1962 - crucial date to determine the value of the foreign exchange so as to determine the value of import under section 15 (1) (b) of the said Act - Held that: - Law is well settled that question of law can be raised at any stage of the litigation. That was failed to be appreciated by ld. Commissioner (Appeals) and ignored the above question of law to settle. Law is also settled that unless a dispute arises on a issue emanating from the proceeding and such issue was settled by a lower Court and either party to the settlement are aggrieved, a higher Court has no scope to made a judicial review thereof creating & jurisdiction for it. Absence of the decision of the lower authority on the above two issues is an impediment for decision against the order appealed - matter is remitted back to the ld. Commissioner (Appeals), who shall deal with all questions of law arising out of the dispute and hearing defence plea shall pass a reasoned and speaking order. Only upon the issue as to the person liable to duty is determined, the issue of valuation shall be determined. Appellant is entitled to a fair opportunity of hearing - matter on remand. Appeal allowed by way of remand.
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